Writ Petition No. 5845 of 2010 · Andhra Pradesh High Court

(per the Hon’ble Sri Justice B.Prakash Rao) Heard both sides. At their request, the main writ petition itself is taken up for disposal. The grievance of the petitioner, in this writ petition, filed under Article 226 of the Constitution of India, is only

with regard to refusal to grant stay by the first respondent- Appellate Deputy Commissioner (CT), Hyderabad, pending disposal of the appeal. It is represented by the learned counsel appearing for the petitioner that as against the imposition of tax, a regular appeal is pending and that the petitioner has already paid 75% of the tax in demand. Though several contentions are urged on merits, however, since the main appeal itself is pending consideration before respondent, we are restrained from going into the merits of the case. However, in view of the nature of the questions involved, which pertain to substantial and substantive rights of the parties, there shall be interim stay to the extent of collection of the disputed penalties and interest, pending disposal of the appeal. The writ petition is accordingly allowed, setting aside the order, dated 03.03.2010, passed by respondent-Appellate Deputy Commissioner (CT), Hyderabad, and there shall be interim stay to the extent of collection of the disputed penalties and interest, pending disposal of the appeal before the first respondent. There shall be no order as to costs. _________________________ JUSTICE B.PRAKJASH RAO _______________________ JUSTICE G.CHANDRAIAH 15th March 2010 Note: Issue operative portion of the Order by wire at party’s costs. B/o